3000 FUND BALANCES/NET ASSETS
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1 364 Financial Accounting and Reporting early implementation (these accounts have not been added for PEIMS reporting yet) The new account descriptions for those account titles to be changed appear after a forward slash for the account name In adding or modifying accounts, TEA has tried to maintain similar classifications to those used in the past for ease of implementation GASB 54 is required to be implemented for all districts for their fiscal year ending in 2011 Exhibit 34 Fund Balances/Net Assets Object Code Structure The Code Structure Local Program Local Local Option Codes Fiscal Intent Option Option Codes Fund/Group Function Object 1 and 2 Organization Year Code Code 3 4 and 5 X X X - X X - X X X X - X X - X X X - X - X X - X - X X Major Detail Major Detail Account Major Detail Classification Object Codes: Fund Balances (3XXX) Fund Net Assets and Equity Indicates a mandatory code for State reporting purposes Indicates a code that may be used at local option 3000 FUND BALANCES/NET ASSETS Fund balances and net assets are recorded as credits to six categories prior to the implementation of GASB 54: (1) Invested in Capital Assets, Net of Related Debt (2) Restricted Net Assets
2 Fund Equity Object Codes Financial Accounting and Reporting 365 (3) Unrestricted Net Assets (4) Reserved Fund Balance (5) Designated Fund Balance (6) Unreserved, Undesignated Fund Balance The first 3 categories apply to the government-wide financial statements, while the second 3 categories apply to governmental fund financial statements Fund balances and net assets are recorded as credits to eight categories after the implementation of GASB 54: (1) Invested in Capital Assets, Net of Related Debt (2) Restricted Net Assets (3) Unrestricted Net Assets (4) Nonspendable Fund Balance (5) Restricted Fund Balance (6) Committed Fund Balance (7) Assigned Fund Balance (8) Unassigned Fund Balance The first 3 categories apply to the government-wide financial statements, while the second 5 categories apply to governmental fund financial statements 3100 Reserved For Future State Definition January 2010 Texas Education Agency - Resource Guide
3 366 Financial Accounting and Reporting Fund Equity Object Codes 3200 INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT This account is used to record the net asset component - invested in capital assets, net of related debt which represents total capital assets less accumulated depreciation less debt directly related to capital assets This account is reported in the government-wide financial statements and in financial statements for Proprietary Fund Types and/or fiduciary funds of a school district 3300 Reserved For Future State Definition FUND BALANCE 3400 RESERVED / NONSPENDABLE OR RESTRICTED FUND BALANCE These accounts are used to record reserved / nonspendable or restricted fund balances Reserved / Nonspendable fund balance is that portion of fund equity which is not available for appropriation Restricted fund balance is that portion of fund equity which has been legally separated for a specific purposes R 3410 Reserve for Investment in Inventories / Nonspendable Inventories This account is used to record the reserve / nonspendable portion for investment in inventories, which must agree with the inventory balance in account 1310, Inventories - Supplies and Materials, except for commodity inventories Commodity inventories received through the US Department of Agriculture are to be offset with deferred revenue and not the reserve for inventories R 3415 Nonspendable Long-Term Loans/Notes Receivable (Effective July 1 or September 1, 2010 depending on fiscal year)
4 Fund Equity Object Codes Financial Accounting and Reporting 367 This account is used to record the nonspendable amount of longterm loans or notes receivable R 3420 Reserve for Retirement of Long-Term Debt (Delete effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the reserve of the Debt Service Fund for retirement of long-term debt, which represents the amounts necessary to retire long-term debt principal prior to implementation of GASB 54 After implementation of GASB 54, these amounts are to be recorded in 3480) R 3425 Nonspendable Endowment Principal (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the nonspendable principal amount of a permanent fund R 3430 Reserve for Prepaid Items / Nonspendable Prepaid Items This account is used to record the reserve / nonspendable portion of fund balance to indicate that prepaid items included in assets do not represent expendable available financial resources R 3440 Reserve for Outstanding Encumbrances (Delete effective July 1 or September 1, 2010 depending on fiscal year) This account is used to account for the reserve for encumbrances representing commitments related to unperformed contracts for goods or services Refer to the Encumbrance Accounting section for further guidance on encumbrances prior to implementation of GASB 54 Subsequent to implementation of GASB 54, amounts are reported as a commitment or assignment according to the purpose of the expenditure January 2010 Texas Education Agency - Resource Guide
5 368 Financial Accounting and Reporting Fund Equity Object Codes R 3445 Nonspendable Other (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to account for any other items meeting the definition of nonspendable R 3450 Reserve for Food Service / Restricted for Federal /State Funds Grant Restrictions This account is used to record the reserve for food service that represents the amount available for the food service program pursuant to the mandates of the National School Lunch and Breakfast Program After implementation of GASB 54, it will reflect restrictions for any federal or state grant balances R 3460 Reserve / Restricted for Fund Balances of Consolidated School Districts This reserve / restriction is used for fund balances of school district(s) that were consolidated under Subchapter H, Chapter 41, Texas Education Code (TEC) Amounts reserved / restricted under this code may be used only for the benefit of the schools of the previously existing individual school districts that generate the funds R 3470 Reserve / Restricted for Capital Acquisitions and Contractual Obligations This account is used for recording the reserve / restriction for contractual obligations issued, representing funds available to purchase personal property items pursuant to the school district s Resolution or Order Authorizing the Sale of Contractual Obligations Examples include contractual obligations issued directly by a district, or those issued through participation in a program such as CAP-- Capital Acquisition Program
6 Fund Equity Object Codes R 3480 Financial Accounting and Reporting 369 Restricted for Retirement of Long-Term Debt (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the restriction of the Debt Service Fund for retirement of long-term debt, which represents the amounts necessary to retire long-term debt principal R 3490 Other Reserves / Restrictions of Fund Balance This account is used to record other reserves / restrictions of fund balance not described above 3500 DESIGNATED / COMMITTED OR ASSIGNED FUND BALANCE The designated / committed or assigned fund balance represents tentative plans for the future use of financial resources Designations /commitments require Board action to earmark fund balance for bona fide purposes that will be fulfilled within a reasonable period of time Assignments do not require approval in the board minutes and can also be made by an official or body to which the board has delegated authority Funds other than the general fund report the remainder fund balance as assigned R 3510 Designated / Committed Fund Balance - Construction This account is used to record the designation /commitment for construction plans by the school district for construction projects not funded by bonded debt R 3520 Designated / Committed Fund Balance - Claims and Judgments This account is used to record the designation /commitment for claims and judgments and represents funds earmarked for payment for such purposes January 2010 Texas Education Agency - Resource Guide
7 370 Financial Accounting and Reporting Fund Equity Object Codes R 3525 Committed Fund Balance Retirement of Loans/Notes Payable (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the commitment for loans and notes payable and represents funds earmarked for payment for such purposes This relates to loans and notes payable committed by the board vs the restrictive terms of the bond R 3530 Designated / Committed Fund Balance - Capital Expenditures for Equipment This account is used to record the designation /commitment for capital expenditures for equipment representing plans by the school district for major equipment expenditures not funded by bonded debt or Caps funds R 3540 Designated / Committed Fund Balance - Self-Insurance This account is used to record the designation /commitment for self-insurance representing funds set aside by the school district for actuarial liabilities of self-insurance programs R 3545 Other Committed Fund Balance (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record other commitments of fund balance not described above R 3550 Assigned Fund Balance Construction (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the assignment for construction represents plans by the school district for construction projects not funded by bonded debt
8 Fund Equity Object Codes R 3560 Financial Accounting and Reporting 371 Assigned Fund Balance - Claims and Judgments (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the assignment for claims and judgments and represents funds earmarked for payment for such purposes R 3565 Assigned Fund Balance Retirement of Loans/Notes Payable (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the assignment for loans and notes payable and represents funds earmarked for payment for such purposes R 3570 Assigned Fund Balance - Capital Expenditures for Equipment (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the assignment for capital expenditures for equipment representing plans by the school district for major equipment expenditures not funded by bonded debt or Caps funds R 3580 Assigned Fund Balance - Self-Insurance (Effective July 1 or September 1, 2010 depending on fiscal year) This account is used to record the assignment for self-insurance representing funds set aside by the school district for actuarial liabilities of self-insurance programs R 3590 Other Designated / Assigned Fund Balance This account is used to record other designations /assignments of fund balance not described above January 2010 Texas Education Agency - Resource Guide
9 372 Financial Accounting and Reporting Fund Equity Object Codes R 3600 UNRESERVED, UNDESIGNATED / UNASSIGNED FUND BALANCE The unreserved, undesignated / unassigned fund balance represents that portion of fund equity that is currently available to finance expenditures/expenses not already approved by the Board of Trustees or described under GASB 54 as the amount in excess of nonspendable, restricted, committed, and assigned fund balance (surplus) 3700 BUDGETARY FUND BALANCE - Locally Defined The budgetary fund balance code may be used to offset Object Control Codes 5010, 6010, 7010, and 8010 This account will have a zero balance at fiscal year end R 3800 RESTRICTED NET ASSETS This account is used to record the net asset component restricted net assets which represents net assets restricted by a source external to the district This account is reported in the governmentwide financial statements and in financial statements for Proprietary Fund Types and/or fiduciary funds of a school district R 3900 UNRESTRICTED NET ASSETS This account is used to record the net asset component unrestricted net assets which is reported in the government-wide financial statements and in financial statements for Proprietary Fund Types and/or fiduciary funds of a school district Unrestricted net assets represents any net assets not classified in accounts 3200 and 3800
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